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MoF decision #721/1: Extension of the deadline for the Tax on Salaries (R10) declaration of the 2nd quarter of the year 2024 and the payment of the related tax until the 30th August 2024 (inclusive).
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MoF decision #720/1: Extension of the deadline for the Non-resident tax declaration of the 2nd quarter of the year 2024 and the payment of the related tax until the 30th August 2024 (inclusive).
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MoF decision #719/1: Extension of the deadline for the filing and the payment of the Corporate Income Tax and the related Ultimate Beneficiary Owner (UBO) declaration of the fiscal year 2023 until the 30th August 2024 (inclusive).
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Further extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the year 2023 for taxpayers subject to tax on lump sum profit basis (sole proprietorships, partnerships and institutions who are exempt from income tax and adopting the accrual basis of accounting) and the payment of the related tax as well as for submitting the annual non-resident tax (G5 form) due as per article 41 and 42 of the income tax law until the 25th July 2024 (inclusive).
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Further extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the year 2023 for taxpayers subject to tax on a real profit basis (sole proprietorships, partnerships and institutions who are exempt from income tax and adopting the accrual basis of accounting) and the payment of the related tax as well as for submitting the annual non-resident tax (G5 form) due as per article 41 and 42 of the income tax law until the 25th July 2024 (inclusive).
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Further extension of the deadline for the VAT declaration of the 1st quarter of the year 2024 and the payment of the related tax until the 10th July 2024 (inclusive).
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The Ministry of Finance (MoF) has issued on the 4th June 2024 the decision # 645/1 that requires from the companies having previously elected for a special fiscal year with a closing of accounts date that is different from the calendar year to change their closing date to match with the end of a quarter (i.e. March, June or September). The companies affected by this decision will be notified by the MoF to change their closing date within 2 months from their notification or they will lose their special fiscal year option.
Any new request for a special fiscal year different from the calendar year sent to the MoF after the date of this decision will not be accepted if the closing date is different from the end of a quarter.
Companies with a special fiscal year will not be able to benefit from the MoF extensions of tax filing deadlines. However, they have the ability to request from the MoF an extension of deadline with a valid reason within a time frame of not less than 10 days before the initial deadline. If the MoF didn’t answer before the end of the initial deadline, the request will be considered as refused. If the request is accepted, the deadline for submitting the audit report will also be extended accordingly.
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The MoF has also issued on the same date a public Notification #898/1 (attached a scanned copy) defining the exchange rates that should be used to convert the income from foreign movable assets into LBP for the past years. For the years until 2020, the previous official rate of 1,507.5 LBP/USD should be applied. For the year 2021, the effective parallel exchange rate of 27,400 LBP/USD should be applied. Whereas, starting from the year 2022 onward the tax on income from foreign movable assets should be paid in the same currency of the income generated from foreign movable assets according to the article 87 of the 2022 budget law #10 and the article 41 of the 2024 budget law #324.
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The Ministry of Finance (MoF) has issued on the 22nd April 2024 the decision # 381/1 (attached a scanned copy) that further extended, for the last time, the deadline for the electronic tax declaration of the income from foreign movable assets of the fiscal years 2022 and 2023 according to the article 82 of the Income Tax Law till the 15th August 2024 (inclusive) without penalties.
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On the other hand, the Ministry of Finance has also issued on the same date the Notification #861/1 reminding the taxpayers to complete their electronic filling of the annual tax on salaries declaration forms R5, R6 and R7 for the fiscal year 2022 before the extended deadline of the 30th April 2024 now that all the IT technical problems have been solved by the MoF regarding these declarations. If you still encounter a technical problem in uploading your electronic annual tax on salaries declarations, you can send an email to the following MoF support address: eservicesqa@finance.gov.lb